内部审计如何处理监督与服务的关系

政府审计、注册会计师审计和内部审计构成了我国审计监督体系的三大主体。处于特殊地位的内部审计，在审计传统的监督职能之外，还担负着特殊的服务职能。处理好监督与服务职能的关系，对内部审计工作的有效开展，有着重要的意义。     

我国政府审计的发展趋势

文章介绍了我国政府的审计体制,找出现阶段审计工作中存在的问题,并根据我国的具体国情,结合国外政府审计的优点,对我国政府审计的发展趋势做出了展望。     

文化产业振兴与地方政府行为分析

文化不仅是经济的重要组成部分,是推动经济发展的重要杠杆,同时也代表着一个国家和民族的文明程度、发展水平,地方政府的行为在文化产业振兴过程中具有重要意义,本文从一个典型案例入手,从地方政府的职能切入,解析地方政府行为,找寻地方政府在文化产业振兴过程的成功经验,通过问题解决明确地方政府应该发挥的作用,并且提出角色定位需要遵循的原则,建设性地提出地方政府在文化产业振兴中的角色扮演。     

政府部门审计风险防范策略探析

政府部门的审计制度是一个国家政治、经济制度的重要组成部分。作为一种经济监督形式，政府部门的审计也具有高专业性和高风险性的特征。近年来．随着政府审计公信力的逐年提高和权威的逐渐增强，社会公众对政府审计的期望值越来越高。     

试论地方政府部门领导干部经济责任审计

目前我国的经济体制正逐步走向社会主义市场经济,经济责任审计也要随经济体制的转变而发生变化。经济责任审计能够对地方政府部门领导干部进行监督,对领导干部进行严格要求,促使领导干部在工作中保持公正廉明,最终消除国家政府部门的腐败问题。本文主要对地方政府经济责任审计进行讨论,保证政府部门依法行政,为党建立一个良好的形象,从而在党的领导下保证国家的长远发展。     

浅析医院内部审计工作

内部审计是一种组织内部的监督和评价行为,它促进组织实现预期目标.内部审计不仅涵盖财务审计,而且更需要考虑管理审计.因此,内部审计职能不仅要考虑传统的监督职能,更要强调通过评价来提高经营管理活动的效率.内部审计旨在增加组织价值和改善组织运营.通过各种各样的方式改善并控制运营中出现的风险,让组织早日实现目标.这不仅是对内部审计工作范围的界定,也是医院内部审计的核心内容.本文从医院内部审计的作用、存在问题及主要建议来浅析医院内部审计工作,从而促进医院财务工作的正常运行.     

自主创新与区域产业结构优化升级——以西部地区为例(连载四十一)

第二节实现地方政府管理创新 地方政府管理创新是区域自主创新、区域产业结构优化升级的前提与保证.要想加快以自主创新推进区域产业结构优化升级的步伐,就必须规范政府行为,调整政府的职能,深化体制改革,进行地方政府管理创新.     

运用大数据创新政府治理的地方实践——以淄博为例

以大数据、人工智能为代表的第四次科技革命处于进行时,在实践中如何利用大数据治理创新地方政府的公共服务、市场监管、社会管理和环境保护等基本职能,是新时代的重要课题。本文以淄博市为例,总结了地方政府利用大数据优化政府治理职能的实践,对于推动全国各地政府进行治理创新具有借鉴意义。     

地方政府性债务审计存在的问题及对策分析

我国地方政府性债务存在着一定的债务风险,已经成为制约地方经济事业发展的消极因素。文章就运用审计手段监督、加强地方政府债务风险防控,进行了一些分析。     

治理现代化下的财政、国资监管资源与政府审计资源整合研究

政府审计对象分为财政与财务收支两大类。这两大类又与财政、国资两部门的部门监管高度相关。由于三部门监管目标相近,导致同一监管对象存在严重的重复监管。本文分析了财政、国资部门监管资源与政府审计资源整合的必要性,探讨它们之间整合的可能性,研究监管资源与政府审计资源整合的对策。     

The Good, the Bad, and the Regulator: An Experimental Test of Two Conditional Audit Schemes

Conditional audit rules are designed to achieve regulatory compliance with fewer inspections than required by random auditing. A regulator places individuals into audit pools that differ in probability of audit or severity of fine and specifies transition rules between pools. Future pool assignment is conditional on current audit results. We conduct an experiment to compare two specific schemes—Harrington's Past-Compliance Targeting and Friesen's Optimal Targeting—against random auditing. We find a production possibility frontier between compliance and minimizing inspections. Optimal targeting generates the lowest inspection rates as predicted, but random auditing the highest compliance. Past-compliance targeting is intermediate.     

Governing Global Supply Chain Sustainability through the Ethical Audit Regime

Over the past two decades multinational corporations have been expanding ‘ethical’ audit programs with the stated aim of reducing the risk of sourcing from suppliers with poor practices. A wave of government regulation—such as the California Transparency in Supply Chains Act (2012) and the UK Modern Slavery Act (2015)—has enhanced the legitimacy of auditing as a tool to govern labor and environmental standards in global supply chains, backed by a broad range of civil society actors championing audits as a way of promoting corporate accountability. The growing adoption of auditing as a governance tool is a puzzling trend, given two decades of evidence that audit programs generally fail to detect or correct labor and environmental problems in global supply chains. Drawing on original field research, this article shows that in spite of its growing legitimacy and traction among government and civil society actors, the audit regime continues to respond to and protect industry commercial interests. Conceptually, the article challenges prevailing characterizations of the audit regime as a technical, neutral, and benign tool of supply chain governance, and highlights its embeddedness in struggles over the legitimacy and effectiveness of the industry-led privatization of global governance.     

Counting the cost of difference: a reply to Sullivan

ABSTRACT

Counting the Cost of Difference’ replies to Alice Sullivan’s piece on gender auditing in the UK Census. While Sullivan argues that the proposed changes to audit gender identity will dilute the meaning of ‘sex’ and thus the needs of women, I suggest that auditing on self-declared gender in Census 2021 signals a move towards the further recognition that gender is fluidly and diversely experienced and practiced in contemporary society. This should, I suggest, be welcomed rather than feared by feminist thinkers.     

Oversight and accountability in the social auditing industry: The role of social compliance initiatives

The 2013 Rana Plaza collapse led to increased awareness of abusive working conditions in the garment industry. Much attention has since been paid to the role and responsibility of retailing companies. The responsibility of social auditing companies, however, has often been overlooked. The authors investigate the systems in place to detect and address substandard auditing that fails to detect violations of workers' rights. They find that, in practice, oversight of social auditors and sanctions for substandard audits are both limited. In this light, this article explores how social compliance initiatives can play a role in improving verification of audit quality and ensuring accountability.     

The conduct of program evaluation reviews in the general accounting office

Professional behavior during the General Accounting Office's (GAO's) present era of oversight can best be understood by reviewing the audit types that populate village life in the GAO and the repertoire the office uses in conducting program evaluation audits. Four types of auditors are present, each of which has a role to play in the audit repertoire. This repertoire focuses on finding faults in government programs in order to catch or sustain congressional interest in GAO's work. The “audit trail” of each report may last up to 3 years and involves considerable organizational strife and conflict with outside groups. To sustain themselves through this arduous auditing process, auditors have developed a creed through which they conceptualize themselves as an elite with a mission to insure good government.     

Supreme Court Auditing of the US Courts of Appeals: An Organizational Perspective

Using an aggregate-level model of Supreme Court–circuitcourt interactions, this study assesses the extent to whichthe Court's auditing process of circuit court outputs is shapedby organizational dynamics such as structural capacity, institutionalization,and demographic characteristics. Principals in organizationalhierarchies must audit the behavior of their agents to ensurethat the agents are faithfully complying with the principals'preferences. In the case of the Supreme Court, such auditingactivities must take place in the face of very limited institutionalcapacity on the Court's part. We propose that the Court considerscertain broad organizational and institutional characteristicsat the circuit level when performing this task. In particular,we find that the Court strategically allocates its limited institutionalresources to audit decisions to respond to its recent interactionswith individual circuits in past terms, the circuits' internaldecision-making dynamics (including dissent and reversal rates),and goal conflict between the circuit and the Supreme Court.     

Auditing Nonphysician Providers' Visits through a Computer-Assisted System

Abstract

The Medical Department is using a computer-assisted system for auditing care provided by mid-level practitioners. Standards of care and corresponding checklist forms have been developed for six common ambulatory problem areas. These include: Respiratory complaints, headache, gastrointestinal disorders, urinary tract infections, male genitourinary problems, and minor trauma. The standards for the diagnostic process and treatment of each complaint were developed by a working group of physicians and mid-level practitioners. Providers complete a checklist form for each patient presenting with problems covered by the protocol. The checklist serves as the medical record for the visit. Checklist data is entered into a computer which audits the visit record against protocol standards. The computer identifies records containing discrepancies in the appropriateness of diagnosis, treatment plan, and physician consultation. The computer output is not the end of the audit process. It identifies encounter records which need further review. Because a discrepancy from the programmed standards does not necessarily reflect faulty medical judgement or care, these records are referred weekly to a physician-nurse audit team. The computerized system allows the auditors to focus their efforts on problems which may make a significant difference in patient care.

As a result, the Medical Department's audit process is both more comprehensive and more thorough than it was prior to the inception of this program. Since April 1, 1977, more than 15,000 encounters have been audited through this system.     

Can strategic uncertainty help deter tax evasion? An experiment on auditing rules

This paper adds to the economic-psychological research on tax compliance by experimentally testing a simple auditing rule that induces strategic uncertainty among taxpayers. Under this rule, termed the bounded rule, taxpayers are informed of the maximum number of audits by a tax authority, so that the audit probability depends on the joint decisions among the taxpayers. We compare the bounded rule to the widely studied flat-rate rule, where taxpayers are informed that they will be audited with a constant probability. The experimental evidence shows that, as theoretically predicted, the bounded rule induces the same level of compliance as the flat-rate rule when strategic uncertainty is low, and a higher level of compliance when strategic uncertainty is high. The bounded rule also induces distinctive tax evasion dynamics compared to the flat-rate rule. The results suggest that increasing the level of strategic uncertainty among taxpayers could be an effective device to deter tax evasion.     

Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance

The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network. It develops a model in which taxpayers possess a range of individual characteristics – including attitude to risk, potential for success in self-employment, and the weight attached to the social custom for honesty – and make an occupational choice based on these characteristics. Occupations differ in the possibility for evading tax. The social network determines which taxpayers are linked, and information about auditing and compliance is transmitted at meetings between linked taxpayers. Using agent-based simulations, the analysis demonstrates how attitudes and beliefs endogenously emerge that differ across sub-groups of the population. Compliance behaviour is different across occupational groups, and this is reinforced by the development of group-specific attitudes and beliefs. Taxpayers self-select into occupations according to the degree of risk aversion, the subjective probability of audit is sustained above the objective probability, and the weight attached to the social custom differs across occupations. These factors combine to lead to compliance levels that differ across occupations.     

Performance Management and the Stifling of Academic Freedom and Knowledge Production

In an era of neoliberal reforms, academics in UK universities have become increasingly enmeshed in audit, particularly of research ‘outputs’. Using the data of performance management and training documents, this paper analyses the role of discourse in redefining the meaning of research, and in colonizing a new kind of entrepreneurial, corporate academic. The new regime in universities is characterized by slippage between the audit and disciplinary functions of performance management. We conclude that academic freedom is unlikely to emerge from a system which demands compliance with a regime of unattainable targets and constant surveillance.